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2008 Supreme(Ori) 526

B.N.MAHAPATRA, B.S.CHAUHAN
LAKHIRAM JAIN AND SONS – Appellant
Versus
SALES TAX OFFICER, RAYAGADA CIRCLE, RAYAGADA – Respondent


Advocates Appeared:
Gopinath Padhi, K. C. Rajguru Mohapatra - Petitioner.
R. P. Kar - Respondents.

JUDGMENT

B. N. MAHAPATRA, J. - In this petition, the petitioner challenges the inaction of the opposite party No. 1, Sales Tax Officer, Rayagada Circle, Rayagada (hereinafter called as, "the assessing officer") in supplying certified copies of three slips and thirty-six written pages of one diary taken away by the Vigilance Sales Tax Squad of Berhampur Vigilance Division on the date of surprise visit, i.e., March 12, 2008 and certified copy of the report submitted by the CTO (Vigilance), Berhampur [hereinafter referred to as "the CTO (V)"] on the basis of said surprise visit.

The facts and circumstances giving rise to the present petition are that one M/s. Lakhiram Jain and Sons is a partnership firm. It carries on business in seasonal goods, paddy and broken rice on retail as well as wholesale basis. Besides the trading business, the petitioner - firm is also running a rice mill under the name "bhagabati rice mill". The said firm is registered with the assessing officer under the Orissa Value Added Tax Act, 2004 (hereinafter referred to as "the OVAT Act") with TIN No. 21901602962. It is also registered under the Central Sales Tax Act, 1956 (hereinafter referred to as, "the CST Act





























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